Allowance for Doubtful Accounts has a credit balance of $1,635 at the end of the year (before adjustment), and an analysis of customers' accounts indicates uncollectible receivables of $18,812. Which of the following entries records the proper adjustment for bad debt expense? a. debit Bad Debt Expense $20,447, credit Allowance for Doubtful Accounts, $20,447 b. debit Allowance for Doubtul Accounts $17,177 credit Bad Debt Expense, \$17,177 c. debit Bad Debt Expense, $17,177 i credit Allowance for Doubtful Accounts, $17,177 d. debit Allowance for Doubtful Accounts \$20,447; credit Bad Debt Expense, $20,447